Requirements & Process for Updating Your Civil Status with the Philippine BIR
A comprehensive legal-practical guide (2025 edition)
1. Why your “civil status” matters to the BIR
- Identity integrity. The name that appears on your tax returns, certificates of registration (COR), invoices/receipts, and withholding‐tax alphalists must match your PSA records.
- Correct withholding & return preparation. While the TRAIN Law (Republic Act No. 10963) abolished personal & additional exemptions starting 1 January 2018, employers still transmit BIR Form 2305 to signal marital changes, dependent claims for substituted filing of employees earning purely compensation income, and for consistency across government databases (SSS/PhilHealth/Pag-IBIG).
- Future estate or separation proceedings. BIR often ties estate tax clearance, spousal separation of property, and transfer taxes to the taxpayer’s last registered civil status.
2. Statutory & administrative bases
| Instrument | Key provision relevant to civil-status updates |
|---|---|
| NIRC of 1997 (Tax Code), §236(A) & (I) | Individuals must update registration information “within 60 days after a change occurs.” |
| Revenue Regulations (RR) No. 7-2012 | Prescribes BIR Form 1905 for any registration change, incl. civil status. |
| RR No. 11-2018 (TRAIN implementing rules) | Retains the duty to file Form 2305 for employee-level updates even after exemptions were removed. |
| Revenue Memorandum Circular (RMC) No. 50-2015 | Clarifies that failure to update may be penalised under §250 of the Tax Code (₱1,000 per offence + 25 % surcharge on tax due if mis-withheld). |
| Data Privacy Act 2012 (RA 10173) | Requires secure handling of personal documents by RDOs & employers. |
3. Who must file, and where
| Scenario | Responsible filer | Where to file |
|---|---|---|
| Self-employed, mixed-income, purely compensation with personal filing | Taxpayer | Your home RDO (the one stamped on your TIN card / latest COR). |
| Purely compensation income with substituted filing | Employer (HR/payroll) | Employer’s RDO via eREG or eBIRForms bulk upload. |
| OFW with no local employer | OFW (or authorised representative) | RDO 39 (Revenue Data Center), or last Philippine RDO before departure. |
Note: The TIN itself never changes; only the registration sheet does.
4. When to file
| Change | Deadline from date of event |
|---|---|
| Marriage, annulment, death of spouse | 60 calendar days |
| Judicial declaration of nullity or legal separation | 60 days from finality of decision (entry of judgment). |
| Adoption of maiden name after spouse’s death/annulment | 60 days from release of annotated PSA certificate. |
Late filing is ordinarily subject to an administrative penalty of ₱1,000 plus possible compromise penalties under RMO 7-2015.
5. Documentary requirements (original for presentation + 1 photocopy)
| Update desired | Mandatory attachments | Optional / situational |
|---|---|---|
| From Single ➜ Married | 1. PSA-issued Marriage Certificate (latest copy) 2. At least one government ID showing new surname (e.g., PhilSys, passport). |
• Birth certificates of children if you intend to reflect dependents simultaneously. • Proof of RDO authority if filed by representative (SPA + ID). |
| Married ➜ Widowed | 1. PSA Death Certificate of spouse. 2. Annotated Marriage Cert. indicating spouse’s death (if already issued). |
|
| Married ➜ Annulled / Nullity / Legal Separation | 1. Court Decision + Certificate of Finality. 2. Annotated PSA Marriage Certificate. |
• Deed of separation of property or approved compromise agreement (useful for future withholding conflicts). |
| Any status ➜ Change of surname only (e.g., reverted to maiden name) | Same proofs as above plus: • ID bearing new surname. • Barangay clearance or NBI clearance with new surname (some RDOs still ask). |
|
| Employee updates via Form 2305 | All the above plus: • Signed BIR Form 2305 (3 copies). • HR transmittal letter if employer filing in bulk. |
Electronic copies (PDF) acceptable for eSubmission; keep hard copies for audit. |
6. The forms
| Form | Purpose | Who signs / files? | Notes |
|---|---|---|---|
| BIR Form 1905 “Application for Registration Information Update/Correction/Cancellation” |
Any individual taxpayer registration change | Taxpayer or authorised rep. | • Accomplish Part I (Taxpayer info) & Part II(B) (Update details). • Tick box “Civil Status” and specify new status & date. |
| BIR Form 2305 “Certificate of Update of Employer’s/Employee’s Information” |
Updates within employer payroll system for substituted filing | Employee (Part I) & Employer (Part II) | • Even after TRAIN, still required so BIR’s AlphaList matches SSS/PhilHealth info. • Must be lodged through Alphalist Data Entry & Validation Module. |
7. Step-by-step procedure (walk-in)
- Prepare the packet. Accomplished Form 1905, attachments, photocopies, valid IDs.
- Secure queue stub at the RDO’s Taxpayer Registration Counter.
- Initial document check by officer-of-the-day.
- Encoding & stamp “RECEIVED” on your Form 1905; a system-generated BIR acknowledgment receipt (“Update Return Receipt”) prints out.
- Claim your updated Certificate of Registration (if any). For purely compensation earners, only the internal database is changed. For business registrants, the COR (Form 2303) reflecting the new name will be reprinted; you must surrender the old COR.
- Update your books & receipts. Within 10 days from COR re-issuance, apply for approval of updated principal receipts/invoices (if self-employed) using the same Authority to Print (ATP) number or a new one, depending on RDO policy.
- Keep records. Retain stamped copies for 10 years under §235.
Electronic or remote update. Some RDOs accept Form 1905 via eMail (per RMC 82-2020) when accompanied by scanned IDs and a selfie holding the ID, but confirmation still requires a physical appearance for identity validation the first time you avail of eServices.
8. Special situations & tips
| Situation | Guidance |
|---|---|
| You transferred residence at the same time as you got married | File two updates: (a) RDO Transfer (Part II-A of Form 1905) and (b) Civil Status Change (Part II-B). Both may be ticked in one submission, but you must appear at the new RDO after the system migrates your TIN (approx. 5 working days). |
| Overseas marriage | Submit the PSA-registered Report of Marriage issued by the Philippine embassy/consulate, not the foreign marriage licence. |
| Electronic Certificate of Finality lacking dry seal** | Attach a DOJ or OSG Certification that electronic signatures are recognised; most RDOs now accept e-signed finality certificates pursuant to Supreme Court A.M. No. 20-12-01-SC. |
| Employer refuses to file 2305 | You may file Form 1905 yourself, but inform the employer because their AlphaList must match; otherwise you risk BIR assessment for “non-matching records.” |
| Updating dependents after TRAIN? | Allowed only for alpha listing & SSS/PhilHealth cross-ref; it no longer affects income-tax computation. |
9. Penalties for non-compliance
| Violation | Statutory basis | Penalty |
|---|---|---|
| Failure to update within 60 days | §250, NIRC | ₱1,000 per offence; if mis-withholding results, 25 % surcharge on deficiency tax plus interest. |
| False documents (e.g., fake PSA cert.) | §255, NIRC + Revised Penal Code on Falsification | Fine of ₱10,000 – ₱20,000 and/or imprisonment of 1 – 4 years, plus tax evasion charges if government is defrauded. |
10. Best-practice checklist
- □ Keep both your maiden & married signature specimens on file with the RDO.
- □ Notify your bank and e-wallet providers after the BIR change so their 2316 & FATCA reports match.
- □ If self-employed, re-register your DTI Business Name or SEC documents to avoid name mismatch in eFPS/eORUS.
- □ Store digital scans of all filings; RDOs occasionally lose physical folders during archiving rotations.
- □ Bookmark https://www.bir.gov.ph/contact-us/directory for updated RDO emails and phone numbers; procedures can vary slightly by district.
11. Frequently asked questions
| Q | A |
|---|---|
| Can I keep my maiden name for tax even after marriage? | Yes. Under Article 370 of the Civil Code you may adopt (1) maiden, (2) marital, or (3) compounded surname. Whichever you declare in Form 1905 must match your IDs. |
| Does the TIN change when I remarry? | No. The TIN is permanent; only the registration sheet displays the new name/status. |
| Is there a filing fee? | None. Updates are free; you only shoulder photocopy & documentary-stamp costs on affidavits, if any. |
| Can I authorise someone else? | Yes, via notarised Special Power of Attorney plus photocopies of both IDs and a selfie holding ID (per RMC 82-2020). |
| Will BIR inform PhilHealth/SSS automatically? | Not yet. You must file separate updates, but many HR systems now cascade the change across agencies once Form 2305 is lodged. |
Conclusion
Updating civil status with the Bureau of Internal Revenue is largely procedural—but neglecting it can snowball into withholding-tax errors, mismatched audit trails, and even estate-tax hiccups. Within 60 days of any marital event, file BIR Form 1905 (or 2305 through your employer) together with the requisite PSA or court documents, free of charge, at your RDO. Keep validated copies for a decade, cascade the change to your banks and social-security agencies, and you will stay on the right side of both tax law and life-event documentation.